Abstract: In a non-volatile memory in which charge is injected from a gate electrode to a charge accumulating layer, charge injection efficiency, charge retention characteristic and reliability are all improved compared with a conventional gate structure. In a nonvolatile memory which carries out write/erasure by changing the total charge amount by injecting electrons and holes into a silicon nitride film which makes up a charge accumulating layer, in order to highly efficiently carry out charge injection from a gate electrode, the gate electrode of a memory cell is made up of a two-layer film of a non-doped polysilicon layer and a metal material electrode layer.